Audits

The Fiscal Year (FY) 2001 appropriation for the Department of Transportation directed the Office of Inspector General (OIG) to review the October 2000 Finance Plan for the Central Artery/Tunnel Project (CA/T) to determine whether it complies with the Federal Highway Administration’s (FHWA) finance plan guidance.1 We reviewed the October 1, 2000 CA/T Finance Plan to determine whether the plan complies with FHWA guidance, including examining whether (1) the estimated completion cost is reasonable, (2) identified funding is sufficient to meet the estimated cost, and (3) the current scheduled completion date is reasonable.